Transfer Pricing

Specialized support for disclosures, documentation, policies, benchmarking studies, and compliance for related-party transactions.

About the Service

Transfer Pricing

Specialized support for disclosures, documentation, policies, benchmarking studies, and compliance for related-party transactions.

The service scope, timeline, and required documents are determined after understanding the organization's activities, needs, and the nature of the professional engagement.

Initial Scope of Work

Prepare the Transfer Pricing Disclosure Form
Prepare the Local File & Master File
Design a Transfer Pricing Policy
Perform Benchmarking Studies
Ongoing Compliance Support

Service Delivery Process

Service Delivery Stages

A clear and flexible methodology, tailored to the nature of the service and the scope of the engagement.

Understand the Requirement

Discuss the entity's activities, the objective of the service, and the related challenges or obligations.

Define Requirements

Prepare an initial list of the data and documents required to assess the scope of work accurately.

Proposal & Agreement

Define the service scope, deliverables, timeline, fees, and responsibilities before work begins.

Execution & Analysis

Perform the agreed procedures, analyze the data, and follow up on queries with the client.

Review & Quality Control

Review the work and deliverables internally, then discuss material observations when necessary.

Delivery & Follow-up

Deliver and explain the final outputs, and identify any subsequent steps within the engagement scope.

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What Does the Client Receive?

Clear Deliverables Aligned with the Service Scope

Final deliverables are agreed in the proposal and engagement letter and may vary depending on the volume of work and available data.

Disclosure Form

Prepare or review the disclosure based on related-party transaction data and the service scope.

Transfer Pricing Documentation

Prepare the local file or master file where requirements apply and sufficient data is available.

Transfer Pricing Policy

Draft a policy that defines transaction types, methodologies, responsibilities, and implementation procedures.

Benchmarking Study & Compliance Support

Comparative analysis or periodic follow-up depending on the transaction type and agreed requirements.

Frequently Asked Questions

Frequently Asked Questions About Transfer Pricing

Practical answers about requirements, scope, timing, and expected deliverables.

Who Needs a Transfer Pricing Review?

Organizations with related-party transactions need to assess their obligations and the nature of the required documentation and disclosures based on their circumstances.

What is the difference between the local file and the master file?

The local file focuses on the local entity's transactions and analysis, while the master file presents broader information about the group, its policies, and activities.

What data is required for a benchmarking study?

This typically includes the nature of the transaction, contracts, parties, functions, assets and risks, financial data, and the applied pricing policy.

Is the documentation prepared only once?

Documentation and policies may require periodic updates when transactions, parties, financial data, or applicable requirements change.